How much do you have to make to file taxes?

Written by  Ines Zemelman, Accredited enrolled agent (EA), founder and President at TFX

Last updated Dec 10, 2025

Determining whether you need to file a tax return in 2026 comes down to age, filing status, and how your earnings line up with the current filing threshold set for 2025 income. Salaries, freelance projects, investment payouts, and even income earned abroad all play a role, and this guide breaks it down in a way that feels clear and easy from the very first line.

Key takeaways

• Income below the minimum income thresholds may still allow you to skip filing.
• Taxes withheld from pay can be refunded once a tax return is filed.
• Self-employment earnings create a filing obligation because Social Security and Medicare taxes apply.
• Special situations like advance Premium Tax Credits, investment gains, or foreign financial accounts can require filing and reporting.

As the leading team helping Americans overseas stay compliant, Taxes for Expats keeps the process simple. When you’re ready to understand where you stand before you pay taxes and feel confident about every requirement, we’re here to guide you with clarity that never overwhelms.

Minimum income thresholds by filing status in 2026

There is no single dollar rule that tells every US citizen they have to file taxes. The amount changes with your filing status and your age, and these rules apply whether you live in the US or abroad. This chart shows the minimum income needed for each group when looking at 2025 earnings for 2026 filing.

These numbers come from the IRS inflation updates for 2025, the One Big Beautiful Bill, and the rules that shape when a tax return is required. The amounts help you see when taxable pay, retirement money, or other earnings reach the point where the IRS says you need to file.

Minimum income to file taxes is just the start – see how the full return fits together

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Do dependents have to file taxes in 2026?

People often say that taxes find everyone sooner or later, and this is true even for kids and adults who are counted as dependents. For 2025 income, the IRS uses clear dollar amounts that show when a dependent must file a 2026 income tax return, no matter where they live in the US or abroad.

• Age and status requirements for dependents – A dependent, such as a college student or an older adult living with family, can reach a point where they need to file taxes on their own. The IRS sorts dependents into groups based on age and blindness so it can set the right minimum income levels for each group.
• Single dependents – under 65, NOT blind – A teen with a part-time job who earns $16,000 in 2025 passes the $15,750 earned-income limit for this group, so they must report that income on a return. A single dependent also reaches the filing point when unearned income, such as bank interest, rises above $1,350 for the year.
• Single dependents – 65 or older OR blind – An adult dependent who is over 65 or blind and who earns $18,000 in 2025 moves past the $17,750 earned-income limit and must file a tax return. A dependent in this group also meets the rule when unearned income, such as interest or dividends, is more than $3,350 for the year.
• Single dependents – 65 or older AND blind – A dependent who is both over 65 and blind and earns $20,000 in 2025 goes over the $19,750 earned-income limit, which means a filing is required. Even without wages, unearned income of more than $5,350 in 2025 also triggers the need to file a tax return.
• Married dependents – under 65, NOT blind – A married dependent who earns $16,000 in 2025 passes the $15,750 earned-income level for married dependents and needs to file taxes for the year. When the spouse files separately and itemizes deductions, even $5 of gross income can create a filing duty under IRS rules.
• Married dependents – 65 or older OR blind – A married dependent who is 65 or older or blind and earns $18,000 in 2025 goes above the $17,350 earned-income level and must file a tax return. Unearned income, such as interest or dividends that add up to more than $2,950, also meets the IRS filing test for this group.
• Married dependents – 65 or older AND blind – A married dependent who is both over 65 and blind may receive wages, taxable social security income, or investment income. Once earned income reaches $18,950 in 2025, the filing rule applies. If unearned income goes above $4,550 instead, a 2026 return for 2025 income is still required.

Special filing situations: When you must file even below the minimum income

Many US citizens think filing taxes only matters when income passes a line set by the IRS. But some rules still say you need to file even when your money is low. These situations help the IRS see a full report so you avoid trouble, interest, or mistakes later.

Additional situations when you need to file a tax return

These rules apply at home and abroad and depend on your filing status, your income tax needs, and how your money moved during the year.

1. Taxes withheld from your pay – Filing a tax return is needed when money was taken from your paycheck because it is the only way to report it and get any refund back.
2. Advance premium tax credits for health insurance – A US citizen who got advance Premium Tax Credit payments on Form 1095-A must file a tax return with Form 8962 to report the credit even when income tax owed is zero.
3. Self-employment, church wages, or unreported tips – Net earnings of $400, church income of $108.28, or unreported tips all create social security and Medicare rules that mean you need to file and report the income.
4. Sale of investments or property – Selling stocks, crypto, or real estate creates capital gains or losses that the IRS expects you to report on a tax return, no matter how small the money earned from work may be.
5. Repayment of the 2008 First-Time Homebuyer Credit – Anyone still paying back this credit must file a tax return each year to report the repayment, even with a low income.
6. Foreign financial accounts and expat income – Foreign accounts over $10,000 trigger FBAR (FinCEN Form 114) and sometimes Form 8938, which means you need to file so these items appear on your report for your filing status.

Even when 2025 income looks small, filing after a side gig, foreign job, or crypto sale keeps your IRS record clean. Many people choose to file a tax return early because they want a smooth report and fewer questions later.

Why file anyway? Refunds, credits & benefits

Most American citizens earn only a small amount in 2025 and think there is no need to file. It feels simple and stress-free. But choosing to file a tax return can bring real money back, even when the rules say filing is not required.

Many families get refunds only because they take a moment to report their income and claim credits they already earned through work, school, or raising children. Here are some of the refund-worthy credits you might qualify for:

• Earned Income Tax Credit (EITC) – this credit helps low and moderate-income earners and can lower income tax or turn into a refund; for 2025, it ranges from $649 with no children to $8,046 with three or more children.
• Child Tax Credit (CTC) – families with kids under 17 can claim up to $2,200 per child, and up to $1,700 of that can come back as a refund when the credit is bigger than the tax on the tax return.
• American Opportunity Tax Credit (AOTC) – this education credit is worth up to $2,500 for each student and can give back $1,000 even when your tax is already zero, based on your filing status and school costs.
• Lifetime Learning Credit (LLC) – this credit lets you report up to $10,000 of tuition and claim 20 percent of it, up to $2,000, for job skills or continuing education.
• Federal Fuel Tax Credit – people who use fuel for off-road work, such as farming or certain business needs, can claim this credit on Form 4136 when filing taxes, turning fuel costs into savings.
• Taxes withheld – wages, pension payments, or investment earnings sometimes have tax taken out during the year, and filing a return can bring that money back if you earned less than the level where you must file a tax return.

NOTE! Filing also helps your Social Security record stay correct, so future benefits match your work history.

Social Security: When it counts as income

Most people find that social security on its own does not get taxed, because the IRS only takes a closer look when other income joins in. For 2025 income, a single person may need to file once half of the benefits plus all other income goes over $25,000, and someone filing a joint return may reach that point when the same combined amount passes $32,000.

At higher combined income levels, up to 85% of those benefits can become taxable, so a well-prepared tax return can turn a possible shock into a smaller bill or even a refund.

American abroad? When you need to file

Life abroad feels exciting, but your income from anywhere in the world still matters for US rules.

As Reid Kopald, EA, at Taxes for Expats says, “When in doubt, file it out. It’s better to be safe (and possibly get some cash back) than sorry”. This mindset helps many people understand when a filing is needed.

Working abroad on a local salary

US citizens and green card holders pay income tax earned in any country. Publication 54 explains that worldwide income determines how much do you have to make to file taxes for 2025 income when the 2025 tax return is due in 2026.

IRS filing rules for 2025 use set income levels for each filing status. When worldwide income reaches those levels, you need to file. These levels come from the IRS rules for 2025 and guide many people each year.

The Foreign Earned Income Exclusion can lower US tax after filing, and many expats use our FEIE calculator to plan ahead. But neither the exclusion nor the calculator changes the moment you need to file.

Tips:

• Convert all pay and taxable perks into US dollars for the year.
• Use Form 2555 or the foreign tax credit after you file to help lower your bill.

Minimum income to file taxes is step 1 – avoiding double taxation is step 2. See your options

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Side gigs and self-employment from overseas

Many Americans abroad tutor online, take freelance jobs, or run small shops. Income from any country counts. It does not matter where clients live.

For 2025, net earnings from self-employment of $400 or more mean you need to file and include Schedule SE. This rule is exact and comes from IRS guidance for self-employed people. A person may earn very little from wages, but side income can still create a filing need.

Running side jobs without filing taxes can make future paperwork harder when banks or agencies ask for old records.

Tips:

• Keep a simple list of money earned and costs so you can see if profit reaches the $400 mark for 2025.
• Save part of each payment so the 2026 tax bill feels easy to handle.

Retired abroad or living on a lower income

Many people abroad live on Social Security, small pensions, part-time pay, and savings. Some fall below the filing levels. Some do not. Worldwide income still decides when a return is needed.

A long gap without tax return records can cause issues when banks, foreign offices, or even future tax pros ask for proof of income. Filing each year keeps things smooth and can unlock refunds when too much tax was withheld. It can also start the statute of limitations, which is important when clearing older years.

Filing without tax return requirements based only on income can still help protect future plans.

Tips:

• Use the IRS “Check if you need to file a tax return” tool for 2025 income.
• Filing can help claim foreign tax credits and keep your records clear.

Overwhelmed by taxes? With the right information, it gets easier

Many people struggle to understand how much you have to make to file taxes, especially when income comes from different sources or from work abroad. Knowing your true filing need can help you avoid missed refunds, IRS notices, or penalties that happen when income gets overlooked.

American expats rely on Taxes for Expats because we break these rules down clearly and guide you toward filing only when required – and getting every dollar you’re owed.

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